Commission Regulation (EC) No 2127/2005 of 22 December 2005 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 2127/2005
• Articles: 4

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN-code)

Reasons

(1)

(2)

(3)

An incomplete and unassembled new four-wheeled vehicle, of the ‘pick-up’ type with a diesel engine of a cylinder-capacity of 2 500 cm 3 , a gross vehicle weight of 2 650 kg and a total cargo-capacity of 1 000 kg.

The vehicle has one row of seats for two persons (including the driver) and an open cargo area with a length of 2,28 m.

All parts are presented and declared to customs at the same place and time.

The radiator, windows, tyres, battery, shock absorbers, seat and door upholstery are not present.

8704 21 91

Classification is determined by General Rules 1, 2 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704 , 8704 21 and 8704 21 91 .

The vehicle is classified under heading 8704 because, as presented, it has the essential character of a complete or finished vehicle (General Rule 2 (a), first sentence). See also the HS Explanatory Notes to Chapter 87, General.

The fact that the vehicle is presented unassembled does not affect the classification as a complete or finished product (General Rule 2 (a), second sentence).